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2003 (9) TMI 157 - CESTAT, NEW DELHIExtract: .......ontention of the Appellants that the duty had been computed applying higher rate of duty. We also observe that penalty is imposable on the Appellants. However, the penalty imposed is on the higher side. The interest of justice will be met if a penalty of Rs. 1 lakh only is imposed. We order accordingly. The appeal is disposed of in the above terms.
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